M/s. Ch. Rakesh Kumar, Jammu V. The DCIT, Jammu

ITA 541/ASR/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 68264 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 18-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AMRIK CHAND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER I.T.A. NO. 541(ASR)/2013 ASSESSMENT YEAR:2007-08 PAN:AAQPC3662E CHOUDHARY RAKESH KUMAR, VS. DY.COMMR. OF INCOME TAX , RAIPUR SATWARI, CENTRAL CIRCLE, JAMMU. JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. AMRIK CHAND, DR RESPONDENT BY: NONE DATE OF HEARING :20/12/2013 DATE OF PRONOUNCEMENT:20/12/2013 ORDER PER BENCH; THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST T HE IMPUGNED ORDER OF THE CIT(A), JAMMU, DATED 21.05.2013 RELATING TO ASSESSMENT YEARS 2007- 08. 2. AT THE TIME OF HEARING OF THE APPEAL ON 20.12.20 13, IT WAS NOTICED THAT THE REGISTRY, HAD ISSUED DEFECT MEMO DATED 29.11.20 13 TO THE ASSESSEE IN THIS CASE, INDICATING THE FOLLOWING DEFECTS, WHICH HAVE NOT BEEN RECTIFIED TILL DATE BY THE ASSESSEE. 1. APPEAL IS TIME BARRED BY 6 DAYS 2 2. ORIGINAL ORDER OF CIT(A) IS NOT FILED. 3. PAGE OF PHOTOCOPIES OF CIT(A) ORDER AFTER PAGE NO.1 8 ARE MISSING. 4. TRIBUNAL FEE IS PAID AS TAX ON REGULAR ASSESSMENT U NDER HEAD -400 AND NOT AS UNDER THE HEAD 300 OTHERS. 3. KEEPING IN VIEW THE ABOVE FACTS AND CIRCUMSTANCE S OF THE CASE, WE ARE OF THE VIEW THAT THE ASSSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE, THE PRESENT APPEAL FILED BY THE ASSESSEE IS DISMISSED BEING DEFECTIVE. HOWEVER, THE ASSESSEEIS AT LIBERT Y TO APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER AFTER RECTIFYING THE DEFEC TS RAISED BY THE REGISTRY FOR ADJUDICATING THE APPEAL IN ACCORDANCE WITH LAW. THU S, THE APPEAL OF THE ASSESSEE IS DISMISSED BEING DEFECTIVE, IN LIMINE. 3 IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20TH D EC., 2013. (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20 TH DEC., 2013 /SKR/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE: CH. RAKESH KUMAR, RAIPUR SATWARI, JAM MU. 2. THE CIT, CC, JAMMU 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, ITAT, ASR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH : AMRITSAR.